ing in the hands of the honest merchant and fair trader, the utmost vigilance is enjoined in carrying into effect the following instructions: Where it is practicable, and there is good reason to believe that there is fraud or undervaluation in the invoice or entry, the goods imported will be taken to the amount of duties chargeable thereon according to the proportion or rate per centum of the duty on such goods under all the various schedules of the act of 30th July, 1846, including in the duty the various costs and charges authorized by law. When the amount of duty is taken in the goods, they will be sold at public auction by the Collector, in the manner prescribed by said eighteenth section, on a notice not less than fifteen nor exceeding twenty days, and the proceeds arising from such sale will be placed in the Treasury of the United States. When the goods are of a perishable nature the Collector will, at his discretion, fix any time after notice, not exceeding twenty days, for the sale. This instruction is not designed to prevent the seizure and condemnation of goods or exaction of penalties in cases authorized by law, nor to supersede the assessment of the additional duty of twenty per cent. in cases of undervaluation under the 8th section of the act of 30th July, 1846, the remedies being cumulative and applicable, separately, in proper cases, but not together in any one case. R. J. WALKER, Secretary of the Treasury. [CIRCULAR NO. 38-NEW SERIES.] To Collecting, Receiving, and Disbursing officers of the United States. TREASURY DEPARTMENT, December 3d, 1846. SIR: Your attention is called to the 18th and 19th sections of the act of the 6th of August last, establishing the Constitutional Treasury, and the utmost vigilance is enjoined in carrying these provisions of the law into full effect. R. J. WALKER, Secretary of the Treasury. To [CIRCULAR NO. 39-NEW SERIES.] To Collectors and other Officers of the Customs. TREASURY DEPARTMENT, December 8th, 1846. On the 30th June last the following circular [see No. 25, ante,] was issued by this Department, with the sanction of the President of the United States, in regard to Matamoras, and with the same sanction is now extended to Tampico, so long as it is in the actual possession of the forces of the United States. R. J. WALKER, Secretary of the Treasury. [CIRCULAR NO. 40-NEW SERIES.] To Collectors and other Officers of the Customs. TREASURY DEPARTMENT, December 16th, 1846. I have to call your especial attention to the annexed circular instructions, heretofore issued, regulating the trade with Matamoras, Tampico, and any other port or place upon the Mexican side of the Rio Grande which may, during the war, pass into the actual possession of the forces of the United States, they being still in full force, and to which it is found expedient to add the following explanations and regulations, with the view of affording every facility consistent with law to persons participating in said trade. It is to be observed, that the trade is confined exclusively to American vessels coming from foreign ports, or de parting from our own ports with cargoes composed either of foreign goods, on which the duties shall have been paid, or of articles of the growth, production, or manufacture of the United States. American vessels and their cargoes, departing from any friendly foreign port, and destined for either of the Mex ican ports before referred to, must first enter at some port of entry in the United States and pay duty on their cargoes, and may thence take a clearance and proceed to either of the ports before stated, and land their cargoes thereat without payment of further duty or charges. Before granting a clearance in these cases, a manifest must be prepared in duplicate, and sworn to by the master of the vessel, containing an exact description of the kind, quantity, quality, and value of the respective articles composing the cargo, and be submitted to the Collector of the port. The Collector will certify on one of the duplicate manifests the fact of the duties having been duly paid on all the dutiable foreign imports described therein, and will deliver the same to the master of the vessel, retaining the other manifest amongst the archives of his office. All acts rendered necessary in pursuance of law to determine the quantity, character, and value of imports, with a view to the assessment of the correct duty, must be complied with at the port of original entry in the United States. The landing being effected, and the duties secured, the goods may be either reladen on board the same vessel, or placed on board another American vessel for transportation to either of the before mentioned places in the manner herein indicated. It is desired, and enjoined upon the respective officers of the Customs, that every proper facility for the speedy despatch of vessels and cargoes entering at their ports, and destined as before stated, may be afforded. It is to be distinctly understood that no vessel will be allowed to proceed with a cargo, taken in at a foreign port, to either of the places before alluded to, without first entering and paying duty at some port of entry in the United States. Foreign goods warehoused in the United States cannot be withdrawn therefrom for exportation to the places mentioned without payment of the import duty, nor can the duty paid on any foreign imports be returned as drawback on their exportation to either of the places before referred to. It is deemed proper to add, that these instructions are not intended to interfere with any orders issued by the proper military authority, to exclude at the places indicated such articles, including spirituous liquors, or contraband of war, the introduction of which may be considered injurious to our military operations in Mexico. These instructions being issued with the sanction of the President of the United States, it is expected that they will be conformed to by all officers of the United States in every branch of the Government. R. J. WALKER, Secretary of the Treasury. [CIRCULAR NO. 41-NEW SERIES.] To Collectors and other Officers of the Customs. TREASURY DEPARTMENT, February 17th, 1847. As the 14th section of the Tariff act of the 30th August, 1842, which section is still in force, enacts, that upon foreign sugar refined in the United States there shall be allowed, when exported, a drawback equal in amount to the duty that was paid on the foreign sugar from which the refined was manufactured, to be ascertained under such regulations as shall be prescribed by the Secretary of the Treasury, it becomes necessary, in consideration of the new rates of duty imposed on foreign sugars under the Tariff act of 30th July, 1846, to ascertain and determine the rate of drawback to be allowed on refined sugar manufactured from sugar imported under the provisions of said act. I have therefore duly considered the matter, in connexion with the laws on the subject, and do hereby determine, that upon foreign sugar refined in the United States, imported under the present Tariff, there shall be allowed, if exported within three years next succeeding the date of importation, two cents and one-sixth of a cent (2 1-6) per pound drawback, subject to the deduction of two and one-half per cent., prescribed by the 15th section of the Tariff act of 30th August, 1842 provided, always, that the exporter of such refined sugar shall, by his own affidavit, and by other evidence, prove to the satisfaction of the Collector receiving the export entry of said refined sugar for the benefit of the drawback, that the foreign sugar from which the same shall have been manufactured was imported under the present Tariff within three years next preceding the day on which the exportation of said refined sugar will be completed. It is deemed proper on this occasion to inform you, that under the limitation prescribed in the 14th section of the act of 30th August, 1842, all drawback on exportation of "spirits distilled from foreign molasses" ceased on the first day of January last. R. J. WALKER, Secretary of the Treasury. [CIRCULAR NO. 42-NEW SERIES.] To Collectors and other Officers of the Customs. TREASURY DEPARTMENT, February 19th, 1847. In view of the large exportations now taking place of grain and other staple productions of our country, giving rise to questions respecting the dutiable character, and the right to drawback, in reference to certain mentioned articles, under special circumstances, the Department deems it expedient to determine and regulate these subjects by general instructions. The questions alluded to have reference to bags used for carrying out of the country grain and other productions, and are as follows: 1st. Can bags made up in this country of Gunny cloth, or other foreign materials, on which materials import duty has been paid, be exported in that condition, or when filled with grain or other productions, and become entitled to a drawback of the duty paid on the foreign materials of which they may be composed! It is decided that the right to drawback does not accrue in these cases, they not coming within the provisions of the 75th section of the act of 2nd March, 1799, the merchandise exported being in a different state from that in which it was imported, having been changed to another article, distinct in character and condition. 2nd. Are ready-made-up bags, imported from abroad, which have been duly entered and paid duty, when shipped with grain or other produce in them, with the intention manifested at the time of being again brought back and landed in the United States, and used for the same purposes, entitled to drawback on exportation? This question is answered in the negative, the exportation being made with the avowed intention at the time of re-introducing the bags into the United States, in violation of the provisions of law regulating the exportation of merchandise for benefit of drawback. 3d. May bags made up abroad be imported to be used for the purposes stated in the foregoing inquiry, without being subjected to import duty? It is to be remarked, that bags imported and entered for consumption in the country must necessarily pay duty; but, if designed to be used in the manner before stated, they may, in pursuance of the provisions of the Warehousing act, be entered and deposited in warehouse, and there remain until the vessel in which it is proposed to ship them is ready to take in her cargo, when permits may be granted to take the same from warehouse to the vessel, and be filled on board with grain or other produce, under the inspection of an officer of the Customs, without being subject to import duty: provided, they shall not, in any case, have remained in warehouse "beyond one year." 4th. May bags made up in the United States from foreign materials, and exported therefrom, and again brought back to the country, be treated as of American manufacture or production, and admitted free of duty, under schedule I, of the present Tariff act? Bags of this description are entitled on importation to admission free of duty, on due compliance with the requirements of the 47th and 48th sections of the act of 2d March, 1799; and, in order to aid in the identification of such bags, on importation as being a manufacture of the United States, which fact must be established to the satisfaction of the Collector at the time of exportation, they should, on shipment, be duly inspected and properly marked by an officer of the Customs. R. J. WALKER, Secretary of the Treasury. [CIRCULAR NO. 43-NEW SERIES.] To Collectors and other Officers of the Customs. TREASURY DEPARTMENT, March 17th, 1847. The particular attention of the officers of the Customs is called to the provisions of an act entitled "an act to regulate the carriage of passengers in merchant vessels," approved 22d February, 1847; and, also, to the act to amend the aforesaid act, approved 2d March, 1847, both of which acts are hereunto annexed.* It will be perceived that, by the amendatory act of the 2d instant, the regulations prescribed in the law of the 22d February last take effect and go into operation from and after the 31st day of May next, in regard to all vessels arriving from ports on this side of the Capes of Good Hope and Horn, and in regard to vessels arriving from places beyond said capes, on and after the 30th day of October next ensuing. The 2d section of this act also repeals so much of the act of February last "as authorizes shippers to estimate two children, of eight years of age and under, as one passenger in the assignment of room" in the vessel. It is not conceived that the provisions of the aforesaid acts repeal or conflict with those of the act "regulating passenger ships and vessels," approved 2d March, 1819. Hence the limitation of the number of passengers to two for every five tons of the vessel according to Custom-house measurement; also the regulations in regard to the requisite supply of water, provisions, &c., and the penalties prescribed are still in full operation. It is strictly enjoined upon the officers of the Customs to have all vessels about to depart for foreign ports, or arriving therefrom with passengers, carefully examined, to see that the number of passengers does not exceed the limit fixed by law, and that the space prescribed in the first section of the act of 22d February last, for the accommodation of each passenger, has been allotted; and also to ascertain that due compliance is had with the provisions of the third section regulating the construction and dimensions of the berths. The number of tiers of berths is limited by the act to two, with an interval between the floor and the deck or platform of at least six inches. Each birth is required to be "at least six feet in length, and at least eighteen inches in width for each passenger." A separate berth of these dimensions must be provided for each passenger, and it cannot be permitted to increase said dimensions with a view to accommodate more than one person, as the law clearly contemplates each berth to be assigned to a single passenger. Besides, it is to be distinctly understood, that the berths are not to interfere or encroach upon the space allotted by the first section of the act to each passenger, which is to be of the prescribed number of clear superficial feet of deck, according to the circumstances mentioned in the law. Children of eight years of age and under are each to be considered and computed a single passenger. of the same. [CIRCULAR NO. 44-NEW SERIES.] To Collectors and other Officers of the Customs. TREASURY DEPARTMENT, March 24th, 1847. The attention of the Department having been specially called to the subject of allowances for deficiency, damage, leakage, and breakage under existing laws, and particularly in reference to the provisions of the 58th and 59th sections of the act of 2d March, 1799, it is decided, that in all cases where allowances are claimed under said sections, or either of them, the Appraisers or other proper officers shall first ascertain whether any deficiency, damage, leakage, or breakage has occurred during the voyage of importation, by stress of weather or other accident at sea; and if so, and the actual leakage, deficiency, or breakage cannot be otherwise ascertained, then to make the allowance, as the case may be, for draught, tare, leakage, or breakage, to the extent authorized by said sections; but if said damage, deficiency, leakage, or breakage, so occurring as before mentioned, shall be found by said Appraisers or other officers to be less than the amount authorized by said sections, then the allowance shall only be for the actual damage, deficiency, leakage, or breakage; and if the amount be ascertained to be actually greater than the amount allowed in said sections, the actual damage, deficiency, leakage, or breakage shall still be allowed, subject to the limitations and restrictions imposed by former circulars. It must be remembered that draught can be allowed only on articles imported in bulk, and tare on articles imported in casks, barrels, bags, boxes, or other packages, and leakage or breakage in the case of liquors; but when there is an allowance for tare, draught, leakage, or breakage, it must be confined to a separate allowance for one of them, and cannot be extended to two or more. *Those acts are here omitted, see the Pamphlet edition of the laws. Under the 58th section, the allowances for draught or tare are only permitted on "articles subject to duty by WEIGHT;" and under the 59th section the allowance for leakage and breakage is confined to liquors "subject to duty by the GALLON;" and there being no duties imposed by the act approved 30th July, 1846, either by weight or gallon, it is an extremely liberal construction to allow in any case any operation whatever to those sections, even to the limited extent permitted by these instructions, R, J. WALKER, Secretary of the Treasury. [CIRCULAR NO. 45-NEW SERIES.] To Collectors and other Officers of the Customs. TREASURY DEPARTMENT, April 8th, 1847. Numerous communications have been received at this Department from importers of wines and distilled spirits, requesting that the practice which has heretofore existed in some of the ports, of storing such imports in the cellars or stores of the importer, under the joint locks of the importer and Surveyor of the port, may be continued. After a careful examination of existing laws, it has been decided, that when that portion of the third section of the act of 2d March, 1833, which required the payment of all duties in cash from and after the 30th June, 1842, came into operation, it became the duty of the Collectors to designate the stores in which wines and distilled spirits might be deposited, either to secure the duties, or to retain the right of drawback; and that, consequently, so much of the first section of the act of 20th April, 1818, as gave any joint custody to the importer was null and void. The Warehousing act, in a measure, revives the provisions of the first section of the act of 1818, by authorizing a credit upon the duties chargeable on wines and distilled spirits, as well as upon all other goods; but requires that such goods "shall be taken possession of by the Collector, and deposited in the public stores, or in other stores to be agreed on by the Collector or other chief Revenue officer of the port and the owner, importer, or consignee, the said stores to be secured in the manner provided for by the first section of the act of 20th April, 1818." By the fifth section of the Warehousing act, the Secretary of the Treasury is authorized to make, from time to time, such regulations, not inconsistent with the laws of the United States, as might be necessary to give full effect to the provisions of the act. By the act of 17th June, 1844, the employment of additional Inspectors of the Customs, in any of the ports, was prohibited; since the passage of the law last referred to the commerce of the country has greatly increased, and the importations far exceed those of that year or the year previous, and the duties of the Inspectors have been proportionately augmented. In some of the ports the number of Inspectors employed are barely adequate for the prompt discharge of those duties which involve the safety of the Revenue. All these applications must be granted or refused, and if all the applications for the use of private stores were granted, the number of officers that must necessarily be withdrawn from other duties to act as storekeepers, would render it impossible to transact the public business. Whilst the Department would cheerfully acquiesce in any reasonable request, not inconsistent with the laws of the United States, that may be made by importers, yet the public interest demands that it should reiterate the instructions heretofore given-that all goods, whether stored under the Warehousing act, or under former laws, shall be stored in public stores, hired by the Collector, or on account of the Government. The attention of the Department has also been called to the fact that the certificates issued under the provisions of the forty-first section of the act of 1799, to accompany casks, vessels, or cases of distilled spirits, are seldom, if ever, returned by the importer or purchaser, after such cask, vessel, or case has been emptied of its contents; and that the marks placed upon such cask, vessel, or case, in conformity with the thirty-ninth section of the same act, are seldom, if ever, defaced or obliterated in the presence of an officer of the Customs, as is required by the fortyfourth section of that act. Under these circumstances it is deemed advisable to instruct the Surveyors not to grant any certificate to accompany any cask, vessel, or case, containing distilled spirits, until such cask, vessel, or case has been actually delivered to the importer, unless due entry thereof has been made to transport the same coastwise, under the provisions of the fifth section of the act of 3d March, 1819, from the public stores in one port to those in another port, with benefit of drawback on exportation from the second port; in which latter case the certificates should be retained by the Surveyor of the second port until such imports are delivered to the owner, consignee, or agent, or until the same be exported; and, in case of the exportation thereof, the certificates should be returned by the Surveyor at the port of exportation to the Surveyor at the port of importation. As the certificates in question are only required to accompany such imports, "wherever the same may be sent within the limits of the United States," no such certificates should be issued while such imports are deposited in the public stores to retain the right of drawback. R. J. WALKER, Secretary of the Treasury. [CIRCULAR NO. 46-NEW SERIES.] TREASURY DEPARTMENT, April 12th, 1847. It is deemed expedient for the security of the Revenue against frauds or evasions of the law, to direct your special attention to the following clauses of schedule I, of the Tariff act of 30th July, 1846, providing for the exemption of certain imports from duty. 1st. "Household effects, old and in use, of persons or families from foreign countries, if used abroad by them, and not intended for any other person or persons, or for sale." 2nd. "Wearing apparel in actual use, and other personal effects not merchandise, professional books, implements, instruments, and tools of trade, occupation, or employment of persons arriving in the United States: Provided, that this exemption shall not be construed to include machinery or other articles imported for use in any manufacturing establishment, or for sale." 3d. "Personal and household effects [not merchandise] of citizens of the United States dying abroad." The exemption from duty contemplated by law in the first clause above quoted, must be confined to such articles as are generally used in housekeeping, and which had actually been in use by the individual or family while residing abroad, it being satisfactorily shown that they are brought into the United States with the bona fide intention of being used by such person or family, and are not intended for sale or barter, or for any other person, directly or indirectly. To be considered "old," as required by the law, it is necessary that, in the judgment of the proper officer of the Customs, on due examination, it must satisfactorily appear that such articles have been in use at least one year prior to the importation. The exemption from duty of wearing apparel and other personal effects, provided in the second clause quoted, must be confined to such articles only as are generally used on or about the person, and not considered by the proper officer of the Customs merchandise; the articles admitted under this clause to be limited to an extent not exceeding in number, quantity, or value, what is usual for a traveller or other person to wear, keep, or carry with him for actual use; and, if wearing apparel, to such as it shall be satisfactorily shown had been in actual use of the person bringing it into the United States. The professional books, implements, instruments, and tools of trade, occupation, or employment, enumerated in the same clause, to be limited in number, quantity, and value, to what is considered reasonable and proper for the person to whom they belong in his profession, trade, occupation, or employment; the terms implements, instruments, and tools, having reference only to such articles as are used by hand, and in no case to be considered as comprehending any machine or article to be worked by any other than manual power. In extending the exemption from duty provided in the third clause quoted, to the personal and household effects of citizens of the United States dying abroad, due vigilance must be exercised not to admit to free entry any article that, in view of the law, can be considered "merchandise," but only such articles as it can be satisfactorily shown had actually belonged or appertained to the person or domestic establishment of a citizen dying abroad, prior to his decease. R. J. WALKER, Secretary of the Treasury. [CIRCULAR NO. 47-NEW SERIES.] To Collectors and other Officers of the Customs. TREASURY DEPARTMENT, May 13th, 1847. The Collectors and other officers of the Customs are directed to regard the provisions of the circular instructions of the 17th March, 1847, [see No. 43, ante,] accompanying the acts of Congress regulating the carriage of passen. gers in merchant vessels, so far modified as to allow the passenger's berth to be included and embraced within the respective spaces of fourteen, twenty, and thirty clear superficial feet of deck, in the cases specified in the act. Those spaces as enjoined by the law must be "unoccupied by stores or other goods, not being the personal luggage of such passengers." The other provisions of the circular instructions referred to will remain in full force and operation. R. J. WALKER, Secretary of the Treasury. [CIRCULAR- -No. 48-NEW SERIES.] To Collectors and other Officers of the Customs. TREASURY DEPARTMENT, May 27th, 1847. Representations having been made to the Department, giving reasons for the belief that a want of uniformity exists at the respective ports in the mode of estimating the loss or deficiency in the article of molasses occasioned by fermentation, stress of weather, or accident during the voyage of importation, it is deemed proper under the circumstances, and in view of the peculiar liability of molasses to loss or deficiency from the causes before mentioned, to establish an equitable and uniform rule for the government of the officers of the Customs in making such allowances. To ascertain the loss or deficiency in these cases, the Collectors will have the casks containing molasses properly gauged, to determine their capacities, and also ascertain what is technically termed the outs or ullage in American gallons, together with the capacities of the empty casks, (the entire contents being lost,) if such be the fact. The outs or ullage, with the capacities of the empty casks, will constitute the aggregate amount of loss or deficiency to be allowed on the importation in question. It is deemed proper to remark that this rule applies only to deficiencies arising from the causes stated, and not to cases where the article is alleged to have sustained damage in character or quality during the voyage of importation. In all cases of the latter description, the actual damage is to be ascertained, as in other cases, by appraisement in pursuance of law and existing regulations. R. J. WALKER, Secretary of the Treasury. |